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2018 (6) TMI 670 - CESTAT BANGALOREConstruction of Complexes Service - Composite Contracts - The Commissioner (Appeals) found that though the appellants contended that they were not liable for service tax on services rendered prior to 15-6-2005 but amount was received later, the lower authorities have apportioned the amount correctly as per Board’s circular F.No.B1/6/2005-TRU dated 27-7-2005 - whether the activities undertaken by the appellants were taxable during the relevant time? Held that:- The appellants enter into contracts with individual buyers for sale of undivided interest in the land and apartment, such prospective buyers do not enter into individual itemized contracts with the appellants or others for the work of construction, labour or material etc.; the value of such individual items are not mentioned in the agreements. Under these circumstances, it would be fair to consider such contracts as composite work contacts. Reliance placed in the case of CCE vs. Larsen & Toubro [2015 (8) TMI 749 - SUPREME COURT] wherein it was held that works contract services were taxable only from 1.6.2007. Appeal allowed - decided in favor of appellant.
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